Even if the value of property has increased due to the contribution of another person, the increased amount shall be subject to gift tax.

If the value of the acquired property is increased by the contribution of another person, not by the owner of the property, not by his own effort, the increased value of the property under certain conditions shall be subject to the gift tax.

2015Guhap5283 Revocation of Disposition of Imposition of Gift Tax

After starting the museum construction work, it was approved on December 7, 2007.

F. KimB operated the instant museum until December 18, 2012.

G. Succession to ○○ director of the Regional Tax Office from December 2013 to March 2014

As a result of the tax investigation, the land category of the instant land was changed from December 21, 2007 to the site before December 21, 2007

The officially announced land price was 154,000 won per square meter in the case of the land before the instant subdivision, but was a penalty.

It shall be confirmed that there has been an increase of KRW 507,00 per square meter after the change of quality, and it shall be the Gu inheritance tax and donation.

Considering that the donation is due to an increase in property value under Article 42(4) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter referred to as the “former Inheritance Tax and Gift Tax Act”), the Defendant notified the Defendant that the property value increase amount of KRW 00,000,000 calculated based on the data for calculating the land price of the instant land should be imposed as the gift tax, and the Defendant imposed and notified the Plaintiff of KRW 00,00,000 on August 6, 2014.

H. The Plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service, and the Commissioner of the National Tax Service on March 31, 2015

It decided to correct the tax base and tax amount by excluding 00,000,000 won which is calculated in excess of the amount of increase in property value from the taxable amount of gift tax.

I. On April 16, 2015, the Defendant imposed the previous gift tax according to the purport of the above decision.

The amount of KRW 00,00,000 was reduced or corrected (the gift tax of August 6, 2014 remaining after the reduction under this paragraph).

The disposition of imposition of KRW 00,000,000 is referred to as the "disposition of this case".

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, 9, 11, Eul evidence Nos. 1, 2 and 3, and arguments

The purport of the whole

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

1) Claim that the gift tax is not subject to gift tax

The plaintiff is a donor of the museum to establish the museum of this case in accordance with the purport of the Spanish KimB

The museum of this case consented to use the land as the site. The museum of this case consented to use the land as the site for a long term loan of 0 billion won

The loan of approximately KRW 0 billion was newly constructed with a loan, and due to difficulties in operation, the principal and interest of the loan is currently at present.

The museum of this case is designated as an urban planning facility and is also superior to other uses.

It is difficult to create profits from the road because it is impossible to use the road, and it is not possible to sell.

There is no way to realize street benefits. Rather, from the Plaintiff’s standpoint, the discussion of this case

It is nothing more than a permanent site which obstructs the use of the land.

Therefore, the Plaintiff obtained the benefit of increasing the property value due to the change in the form and quality of the instant land.

It is unreasonable to impose gift tax even though it cannot be seen as being unfair.

2) Claim to the effect that the assessment of the tax base was erroneous

A) The form and quality of a property value increase due to a change in the form and quality from the value of the date of change in the form and quality ( December 7, 2007)

It is improper to calculate the base value on January 1 of the changed year by deducting the base value on January 1 of the changed year.

Property shall be estimated by subtracting the value of the date of commencement ( April 26, 2007) of the construction work, and the value of the date of commencement shall be the date of commencement.

It is necessary to apply KRW 00,000 per square meter, which is a publicly assessed land price of the 1126 land, which is a land.

In such a manner, the increase in property value is below KRW 00,000, and the increase rate is also below that.

Since it falls short of 30%, it is not subject to gift tax.

B) Since 151 square meters of the instant land is included in a development restriction zone, a development restriction zone is included in the development restriction zone.

It was wrong to calculate the value of property on the basis of the officially announced value of land.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

1) Whether the subject of gift tax is subject to gift tax

Article 42(4) of the former Inheritance Tax and Gift Tax Act; Enforcement Decree of the former Inheritance Tax and Gift Tax Act (Presidential Decree No. 20082, Feb. 29,

According to Article 31-9(4), (5), and (6) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Act No. 20720; hereinafter referred to as the "former Enforcement Decree of the Inheritance Tax and Gift Tax Act"), where a person, who is recognized as unable to implement a development project, change the form and quality of his/her property on his/her own account, acquired the property due to such reasons as donation to another person, etc., and the value of the property increases due to the implementation of the development project, the change in the form and quality, etc., within five years from the date of acquisition of the property, he/she shall be deemed as the value of the property if the increase in the value

The purpose of the above provision is that the value of the acquired property is not by the property acquisitor's own effort.

(d) increased property value under certain conditions, if any, by the contribution of another person;

The amount of gift tax is subject to the imposition of gift tax.

Ice, after the Plaintiff donated the instant land from KimB, the Plaintiff again to KimB.

The fact that KimO consented to use the museum site of this case as the site for the museum of this case, and the loan is made under its own name.

was established on the land of this case and on the ground of the land of this case 1126.

The construction of a museum on December 21, 2007, the category of land in this case shall be the site before the beginning of the museum.

The changed facts are as seen earlier, and the purport of the whole pleading is final in each entry in the evidence Nos. 5 and 7.

In sum, as of December 31, 2007, the officially assessed individual land price of the instant land as of December 31, 2007 increased from KRW 00,000 to KRW 00,000 per unit area.

According to the above facts of recognition, etc., the form and quality of the land within five years from the date the plaintiff acquired the land of this case

The value of the property has increased due to competition and the establishment of a museum accompanied by a change in the form and quality shall be Kim

the rate of increase in property value shall be determined by the calculation of tin exchange, and the rate of increase in property value shall

As seen earlier, 30% or more can be known, the Plaintiff satisfies the taxation requirements under Article 42(4) of the former Inheritance Tax and Gift Tax Act, and the circumstances alleged by the Plaintiff do not constitute grounds for exclusion from the application of the said provision. Moreover, the Plaintiff did not assert and prove whether the Plaintiff contributed to the increase of the property value resulting from the said change of the form and quality.

Therefore, we cannot accept this part of the plaintiff's argument.

2) Whether the calculation of the tax base is legitimate

A) The main sentence of Article 42(5) of the former Inheritance Tax and Gift Tax Act, and the benefit under Article 42(4) of the same Act, is the property value.

The value of the relevant property as of the date of occurrence of a cause for increase in value, acquisition value, ordinary value increase, property acquisitor;

The amount shall be calculated, as prescribed by Presidential Decree, taking into consideration the value increase ratio, etc.

section 31-9(7) of the Enforcement Decree of the same Act provides that "the amount of increase in property value" shall be "the amount of increase in property value".

Acquisition value of the relevant property, the amount of normal value increase, and the amount of increase in value, respectively;

The term "value of the property" is defined as "value (as of the date of the occurrence of the cause for the increase of the value of the property)" (as of the date of the date of the occurrence of the cause for the increase of the value of the property, "acquisition value of the property concerned" (as of the property donated, it refers to the taxable amount of gift taxes)" (as of the property donated, it refers to the taxable amount of gift taxes), "ordinary value increase" is defined as "amount which is deemed reasonable for the increase of normal value during the holding period of the property concerned in consideration of the interest due to the actual increase of corporate value under Article 31-6 (5), annual average increase of land price, average increase rate of housing price, national consumer price inflation rate, etc." (as of subparagraph 3), "value increase increase" is defined as "expenses paid to increase the value of the property concerned, such as the execution of development project, change of form and quality, and capital expenditure according to the approval and permission of the business, etc." (as of subparagraph 4).

In full view of the purport of the entire pleadings in the statements Nos. 2 and 6, the defendant shall file an objection

December 21, 2007, the land category of which has been changed from the whole land to the site, and December 21, 2007;

As of the date of occurrence of the cause of increase in property value of the land of this case, the property value of this case is KRW 00,000,000 (=

1,155 square meters 】 The officially assessed individual land price of December 21, 2007 shall be calculated as 00,000 won, and the acquisition value shall be calculated as the initial acquisition value.

As of November 1, 2004, the gift tax amount of KRW 000,000,00 (i.e., the gift tax amount of KRW 1,155 square meters x the officially assessed individual land price of KRW 000,000 in 2004). The ordinary value increase amount of KRW 00,000,000, and the amount of value increase amount of KRW 7,251,480 paid by the Plaintiff as acquisition tax and registration tax. After calculating the property value increase amount of the land of this case, it can be seen that the calculation method was in accordance with the provisions of the above Act and subordinate statutes and does not seem to have any error.

The plaintiff's assertion is erroneous as to the method of calculating the taxable value in the disposition of this case.

It is no longer necessary to examine the taxable value as it is on a premise different from the method of calculating the taxable value prescribed.

This cannot be accepted.

B) Next, there was an error in the appraisal of the value of 151 square meters in a development restriction zone.

We examine the argument to purport.

all the statements in Gap evidence No. 15, Eul evidence No. 6

Before the instant partition, 1,227 square meters out of the land 2,231 square meters prior to the instant partition are included in development restriction zones, and 1004 square meters

Although it is found that the land size is not included in a development restriction zone, the result of the divisional survey on April 30, 2007

Of the land before the instant partition, only 1,076 square meters shall be included in a development-restricted area, and the remaining 1,155 square meters shall be developed.

(1) The portion of this case in accordance with the result of the partition survey, which is not included in the exclusion area;

land of this case, which is a museum site, and land of 1127-3, which is a site within a development-restricted zone;

The portion of 115 square meters, which was divided into land in the previous development restriction zone, was found as such; and

The facts contained in the land of this case can be recognized. According to the above facts of recognition, the part of 115 square meters is a dog.

The plaintiff's assertion on this part is not a land included in the exclusion area.

We cannot accept it without further review.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

(c)

the United Nations A

○ Head of tax office

on December 24, 2013

December 17, 2015

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

On August 6, 2014, the disposition of imposition of gift tax of KRW 000,00,000 against the plaintiff by the defendant of the Gu office on August 6, 2014 is revoked.

1. Details of the disposition;

A. On November 1, 2004, the Plaintiff donated ○○○○○○○-dong 1127-1 2,231 square meters (hereinafter “the land before the instant division”) from the Sims KimB, and reported and paid KRW 000,000,000, with the taxable value of donated property as KRW 000,000.

B. On December 21, 2007, the land before the division was divided into 127-1,155 square meters prior to the same 1127-3 square meters prior to the same 1127-3 square meters, and the land category of 1127-1 square meters prior to the same 1127-1 square meters was changed from the former site (hereinafter the above 1127-1 square meters and 155 square meters "the land in this case"). Meanwhile, on August 2, 2004, the Plaintiff’s husband-CC was donated 2,68 square meters from ○○○, 206, 206, 300, 1126, 206, 200, 126, 206, 206, 216, 216, 216, 300 square meters of the above land, and 16,000 square meters of the above land.